Title: Vaccines for Children Program
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of Brooklyn Health, Inc. and its member organizations and other affiliated entities (Brooklyn
Health) for the year ended December 31, 2023. The information in this Schedule is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform
Guidance). Therefore, some amounts may differ from amounts presented in, or used in the preparation
of, the consolidated financial statements. Because the Schedule presents only a selected portion of the
operations of Brooklyn Health, it is not intended to and does not present the financial position, changes in
net assets or cash flows of Brooklyn Health. For the purposes of the Schedule, federal awards include
any assistance provided by a federal agency directly or indirectly in the form of grants, contracts,
cooperative agreements, loan and loan guarantees, or other noncash assistance.
Pass-through programs received by Brooklyn Health may include, in addition to federal funds, support
from other sources. The Schedule reflects only those expenditures that have been supported by federal
funds. Determinations as to the level of federal funding have been made based on communications of
funding levels provided by the pass-through agencies. In certain circumstances, the funding levels
communicated are estimated and subject to finalization upon the completion of the budget period for the
program. Pass-through entity identifying numbers are presented where available.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Brooklyn Health did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
During the year ended December 31, 2023, Brooklyn Health participated in the City of New York Department of Health and Mental Hygiene Vaccines for Children Program (Assistance Listing Number 93.268) through the provision of vaccinations. HHS, the federal agency that sponsors this program has determined that the vaccines administered are considered "property in lieu of money" and, therefore, should be reported as federal awards received by Brooklyn Health for purposes of presentation in the Schedule.
Title: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Program
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of Brooklyn Health, Inc. and its member organizations and other affiliated entities (Brooklyn
Health) for the year ended December 31, 2023. The information in this Schedule is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform
Guidance). Therefore, some amounts may differ from amounts presented in, or used in the preparation
of, the consolidated financial statements. Because the Schedule presents only a selected portion of the
operations of Brooklyn Health, it is not intended to and does not present the financial position, changes in
net assets or cash flows of Brooklyn Health. For the purposes of the Schedule, federal awards include
any assistance provided by a federal agency directly or indirectly in the form of grants, contracts,
cooperative agreements, loan and loan guarantees, or other noncash assistance.
Pass-through programs received by Brooklyn Health may include, in addition to federal funds, support
from other sources. The Schedule reflects only those expenditures that have been supported by federal
funds. Determinations as to the level of federal funding have been made based on communications of
funding levels provided by the pass-through agencies. In certain circumstances, the funding levels
communicated are estimated and subject to finalization upon the completion of the budget period for the
program. Pass-through entity identifying numbers are presented where available.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Brooklyn Health did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
During the year ended December 31, 2023, Brooklyn Health participated in the State of New York Department of Health, Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) through the provision of nutritional counseling and distribution of food vouchers. The U.S. Department of Agriculture, the federal agency that sponsors the WIC program under Assistance Listing Number 10.557, has determined that WIC food vouchers are considered "property in lieu of money'' and, therefore, should be reported as federal awards received by the Brooklyn Health for the purposes of presentation in the Schedule. The amount reported as federal awards in the Schedule for the WIC program represents the federally funded value of food vouchers redeemed in the amount of $27,479,511 plus administrative costs of $4,514,226 for the year ended December 31, 2023. As New York State funds are comingled with federal funds, percentages were applied to determine the total amount of federal funds to be reported above. These percentages were supplied by the New York State Department of Health as follows: Federal Percentage Administrative costs 97.7% Food costs 100%.
Title: U.S. Department of Housing and Urban Development Mortgage Insurance Program
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of Brooklyn Health, Inc. and its member organizations and other affiliated entities (Brooklyn
Health) for the year ended December 31, 2023. The information in this Schedule is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform
Guidance). Therefore, some amounts may differ from amounts presented in, or used in the preparation
of, the consolidated financial statements. Because the Schedule presents only a selected portion of the
operations of Brooklyn Health, it is not intended to and does not present the financial position, changes in
net assets or cash flows of Brooklyn Health. For the purposes of the Schedule, federal awards include
any assistance provided by a federal agency directly or indirectly in the form of grants, contracts,
cooperative agreements, loan and loan guarantees, or other noncash assistance.
Pass-through programs received by Brooklyn Health may include, in addition to federal funds, support
from other sources. The Schedule reflects only those expenditures that have been supported by federal
funds. Determinations as to the level of federal funding have been made based on communications of
funding levels provided by the pass-through agencies. In certain circumstances, the funding levels
communicated are estimated and subject to finalization upon the completion of the budget period for the
program. Pass-through entity identifying numbers are presented where available.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Brooklyn Health did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
Brooklyn Health has a mortgage loan insured under the provisions of the U.S. Department of Housing and Urban Development - Federal Housing Administration (FHA) Section 241 mortgage insurance program. The U.S. Department of Housing and Urban Development (HUD) has determined that the mortgage insurance program is to be considered a federal award for purposes of compliance with the Uniform Guidance. At December 31, 2023, the outstanding balance of the loan was $7,723,010.
Title: Disaster Grants - Public Assistance (Presidentially Declared Disasters) - Assistance Listing Number 97.036
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of Brooklyn Health, Inc. and its member organizations and other affiliated entities (Brooklyn
Health) for the year ended December 31, 2023. The information in this Schedule is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform
Guidance). Therefore, some amounts may differ from amounts presented in, or used in the preparation
of, the consolidated financial statements. Because the Schedule presents only a selected portion of the
operations of Brooklyn Health, it is not intended to and does not present the financial position, changes in
net assets or cash flows of Brooklyn Health. For the purposes of the Schedule, federal awards include
any assistance provided by a federal agency directly or indirectly in the form of grants, contracts,
cooperative agreements, loan and loan guarantees, or other noncash assistance.
Pass-through programs received by Brooklyn Health may include, in addition to federal funds, support
from other sources. The Schedule reflects only those expenditures that have been supported by federal
funds. Determinations as to the level of federal funding have been made based on communications of
funding levels provided by the pass-through agencies. In certain circumstances, the funding levels
communicated are estimated and subject to finalization upon the completion of the budget period for the
program. Pass-through entity identifying numbers are presented where available.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Brooklyn Health did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
The Federal Emergency Management Agency (FEMA) requires that FEMA has approved a project worksheet and that there have been eligible expenditures incurred for the approved project prior to reporting this program on the Schedule. In accordance with FEMA's guidance, $930,218 of the expenditures reported on the current year Schedule relate to amounts incurred in prior years but obligated during 2023 and reported in the consolidated financial statements of Brooklyn Health for the year ended December 31, 2023 as other revenue.